82R8440 MXM-F
By: Nelson S.B. No. 1180
A BILL TO BE ENTITLED
AN ACT
relating to hotel occupancy taxes and livestock facility use taxes
for certain venue projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 334.254, Local Government Code, is
amended by amending Subsection (a) and adding Subsection (d) to
read as follows:
(a) Except as provided by Subsection (c) or (d), the tax
authorized by this subchapter may be imposed by a municipality or
county at any rate not to exceed two percent of the price paid for a
room in a hotel.
(d) A municipality with a population of more than 700,000
located in a county with a population of more than one million that
is adjacent to a county with a population of more than two million
may impose the tax authorized by this subchapter at any rate not to
exceed three percent of the price paid for a room in a hotel.
SECTION 2. Section 334.255, Local Government Code, is
amended by adding Subsection (c) to read as follows:
(c) This section does not apply to a municipality described
by Section 334.254(d).
SECTION 3. Subchapter H, Chapter 334, Local Government
Code, is amended by adding Section 334.2551 to read as follows:
Sec. 334.2551. RATE INCREASE IN CERTAIN POPULOUS
MUNICIPALITIES. (a) This section applies only to a municipality
described by Section 334.254(d).
(b) A municipality that has adopted a tax under this
subchapter at a rate of less than three percent may by ordinance
increase the rate of the tax to the maximum applicable rate if the
increase is approved by a majority of the registered voters of that
municipality voting at an election held for that purpose.
(c) The ballot for an election to increase the rate of the
tax shall be printed to permit voting for or against the
proposition: "The increase of the hotel occupancy tax for the
purpose of financing __________ (insert description of venue
project) to a maximum rate of ___________ percent (insert new
maximum applicable rate)."
SECTION 4. Section 334.401(1), Local Government Code, is
amended to read as follows:
(1) "Designated facility" means:
(A) an approved venue project a significant [the
principal] use of which is for rodeos, livestock shows, equestrian
events, agricultural expositions, county fairs, or similar events;
and
(B) a facility containing livestock stalls or
pens located adjacent to the approved venue project.
SECTION 5. Section 334.403(b), Local Government Code, is
amended to read as follows:
(b) The municipality or county may impose the facility use
tax under this subchapter only at a designated facility that is or
includes an approved venue project.
SECTION 6. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.